633.32 Delinquent inventories and reports. 1. On June 1 and December 1 of each year, the clerk shall notify the fiduciary and the fiduciary’s attorney of any delinquent inventories or reports due by law in any pending estate,trust, guardianship, or conservatorship, and that unless such delinquent inventory or reportis filed within sixty days thereafter, the matter shall be reported to the presiding judge. If thedelinquent inventory is not filed within the time so specified, the fiduciary will be subject toremoval under the provisions of section 633.65 of this Code. 2. On August 1 and February 1 of each year, the clerk shall report to the presiding judge all delinquent inventories or reports in estates, trusts, guardianships, or conservatorships onwhich such notice has been given and no report or inventory has been filed in response tothe notice. 3. The reports required by this section shall indicate thereon all cases in which the attorney, or the fiduciary or the fiduciary’s surety, is deceased, or insolvent, or cannot befound, or has removed from this state, and where it is shown by said reports, or it otherwiseappears that there are no known assets belonging to the estate, the is deceased, or insolvent, or cannot befound, or has removed from this state, and where it is shown by said reports, or it otherwiseappears that there are no known assets belonging to the estate, the judge may, on the judge’sown motion, order said estate closed, and may, in the judge’s discretion, waive costs, or,on reasonable notice to the fiduciary, tax costs against the fiduciary. Such order shall notoperate to prevent the reopening of such estate. [C97, §3269; C24, 27, 31, 35, 39, §11845; C46, 50, 54, 58, 62, §632.14; C66, 71, 73, 75, 77, 79, 81, §633.32] 2000 Acts, ch 1150, §1 Sat Dec 23 11:23:01 2023 Iowa Code 2024, Section 633.32 (34, 0)
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